https://www.taxtmi.com/caselaws?id=388640 A taxpayer who failed to complete migration from the pre-GST regime to regular GST registration within the prescribed and extended transition periods could not demand retrospective migration as a matter of right. The Kerala HC noted that a provisional GST identification number had been allotted, but the opportunity was not availed in time and the request was made only after obtaining fresh GST registration later. On those facts, the delay and inaction were not condonable, and the prayer for a further chance to migrate was rejected. en-us Thu, 14 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388640 A taxpayer who failed to complete migration from the pre-GST regime to regular GST registration within the prescribed and extended transition periods could not demand retrospective migration as a matter of right. The Kerala HC noted that a provisional GST identification number had been allotted, but the opportunity was not availed in time and the request was made only after obtaining fresh GST registration later. On those facts, the delay and inaction were not condonable, and the prayer for a further chance to migrate was rejected. Case-Laws GST Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388640